§ 5-101. Definitions

MD Tax-Gen Code § 5-101 (2019) (N/A)
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(a)    In this title the following words have the meanings indicated.

(b)    (1)    “Alcoholic beverage” means a spirituous, vinous, malt, or fermented liquor, liquid, or compound that:

(i)    is fit for beverage purposes; and

(ii)    contains one–half of 1% or more of alcohol by volume.

(2)    “Alcoholic beverage” includes:

(i)    beer;

(ii)    distilled spirits; and

(iii)    wine.

(c)    “Alcoholic beverage license” means an alcoholic beverage license or permit issued under the Alcoholic Beverages Article.

(d)    (1)    “Beer” means a brewed alcoholic beverage.

(2)    “Beer” includes:

(i)    ale;

(ii)    porter;

(iii)    stout;

(iv)    hard cider, as defined in § 1–101(c) of the Alcoholic Beverages Article; and

(v)    alcoholic beverages that contain:

1.    6% or less alcohol by volume, derived primarily from the fermentation of grain, with not more than 49% of the beverage’s overall alcohol content by volume obtained from flavors and other added nonbeverage ingredients containing alcohol; or

2.    more than 6% alcohol by volume, derived primarily from the fermentation of grain, with not more than 1.5% of the beverage’s overall alcohol content by volume obtained from flavors and other added nonbeverage ingredients containing alcohol.

(e)    “Consumer” means a person who buys, possesses, or transports an alcoholic beverage for a purpose other than selling the alcoholic beverage.

(f)    “Direct wine shipper” has the meaning stated in § 2–142 of the Alcoholic Beverages Article.

(g)    (1)    “Distilled spirits” means a distilled alcoholic beverage.

(2)    “Distilled spirits” includes:

(i)    alcohol;

(ii)    brandy;

(iii)    cordials;

(iv)    gin;

(v)    liqueur;

(vi)    rum;

(vii)    vodka;

(viii)    whiskey; and

(ix)    solutions or mixtures of distilled spirits except fortified wines.

(h)    “Manufacturer” means a person who operates within the State a place of business for blending, bottling, brewing, distilling, fermenting, or rectifying an alcoholic beverage.

(i)    “Nonresident dealer” means a person who is required to obtain a nonresident dealer’s permit under § 2–124 of the Alcoholic Beverages Article.

(j)    “Person” includes:

(1)    this State or a political subdivision, unit, or instrumentality of this State;

(2)    another state or a political subdivision, unit, or instrumentality of that state; and

(3)    a unit or instrumentality of a political subdivision of this State or of another state.

(k)    “Resident dealer” means a person who is required to obtain a resident dealer’s permit under § 2–125 of the Alcoholic Beverages Article.

(l)    (1)    “Retail dealer” means a person who buys an alcoholic beverage for sale to a consumer.

(2)    “Retail dealer” includes a county department of liquor control, a liquor control board, or the Alcohol Beverage Services for Montgomery County that operates a dispensary.

(m)    “Tax stamp” means a device in the design and denomination that the Comptroller authorizes for the purpose of being affixed to a container of distilled spirits as evidence that the alcoholic beverage tax is paid.

(n)    (1)    “Wholesaler” means a person who buys or imports an alcoholic beverage for sale to another person for resale.

(2)    “Wholesaler” includes a county department of liquor control, a liquor control board, or the Alcohol Beverage Services for Montgomery County that operates a wholesale dispensary.

(o)    (1)    “Wine” means a fermented alcoholic beverage.

(2)    “Wine” includes:

(i)    carbonated, flavored, imitation, sparkling, or still wine;

(ii)    champagne;

(iii)    cider;

(iv)    fortified wine;

(v)    perry;

(vi)    sake; and

(vii)    vermouth.